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Genesee Community Charter School – Revenue Billing and Collection (2013M-61)

… financial operations are conducted by the school’s Coordinator of School Operations. The School’s budgeted … and field study revenues. Monies received are held by the Coordinator of School Operations who also prepares the …

Town of Berkshire – Justice Court Operations (2016M-425)

… the internal controls over the Court’s financial activity for the period January 1, 2015 through August 25, 2016. … Key Findings Neither Justice properly pursued collections for those cases where defendants failed to appear in Court, … equate to approximately $33,000 in unearned revenues for the Town. The current Justice did not record new cases in …

Village of Suffern – Budget Review (B17-6-8)

… expenditure projections in the Village’s proposed budget for the 2017-18 fiscal year are reasonable. Background The … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

Elmira City School District – Financial Condition (2014M-348)

… 24, 2014. Background The Elmira City School District is located in the City of Elmira and the Town of Elmira, Chemung County. The District, which is governed by an elected nine-member Board of …

Cortland Enlarged City School District - Budget Review (B4-15-12)

… independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. Background The Cortland Enlarged … located in Cortland County, has a tentative budget for fiscal year 2015-16 of approximately $49.6 million. Key … Findings The District’s has overestimated appropriations for payroll, health insurance, retirement, debt and utilities …

Town of Erin – Town Clerk and Justice Operations (2016M-315)

… 17, 2016. Background The Town of Erin located in Chemung County and has a population of approximately 2,000. The Town … tickets to the State Department of Motor Vehicles (DMV) and OSC's Justice Court Fund (JCF). The Board did not … the dispositions and dismissals of all tickets to JCF and DMV. Perform a thorough audit of the Clerk's and Justice's …

Bayport Fire District – Credit Card Use (2016M-394)

… and use of the District's general purpose credit cards for the period January 1, 2015 through July 31, 2016. … Fire Commissioners. General fund budgeted appropriations for 2016 totaled approximately $2.1 million. Key Findings … credit card policy. The credit card account allows for cash advances of up to $1,000 per card per day. Not all …

Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)

… awarded firefighters Length of Service Awards Program (LOSAP) service credit for the period January 1, 2015 through … contribution of $700 each to which they were not entitled. LOSAP points were not awarded in accordance with District …

Accounts Payable Advisory No. 9

… updated to reflect new requirements for entering a unique invoice number on vouchers payable to National Grid, as … with the  GFO,  Chapter XII, Section 5.B - Unique Invoice Number Requirements , Business Units must ensure there is a unique invoice number for each voucher. Due to National Grid’s …

Contract Advisory No. 22

… Office of the State Comptroller (OSC) Bureau of Contracts (BOC) is actively closing contracts in the Statewide Financial … against a contract in the “Closed” status. Contracts meeting the criteria below are subject to archiving and may be closed by BOC: A minimum of one year has passed since the Expire Date …

Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)

… Volunteer Fire Company Inc Apparent Misappropriation of Funds 2016M91 …

Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …

Receiving Your Benefit and Filing Your Option Election – New Career Plan

… beneficiary after your death. Filing Your Option Election You must file your Option Election form (unless notified otherwise, as in the case of … after your retirement date, whichever is later. If your election is not timely, by law, we must process your …

Receiving Your Benefit and Filing Your Option Election – Non-Contributory Plan with Guaranteed Benefits

… Receiving Your Benefit At retirement, you must decide how you want your retirement benefit paid. You can choose from … beneficiary after your death. Filing Your Option Election You must file your Option Election form (unless …

Receiving Your Benefit and Filing Your Option Election – Police and Fire Plan

… amount payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to receive a smaller monthly benefit to provide for a possible payment to a designated beneficiary …

Vested Retirement Benefit – Special 20- and 25-Year Plans

Opinion 88-34

… You state that 21 Opns St Comp, 1965, p 532 and 1986 Atty Gen [Inf Opn] 1109 appear to be in conflict and ask … must be adopted in the same manner as ordinances. 1986 Atty Gen [Inf Opn] 1109 concludes that a village may … in towns and involves an analysis of the Town Law, 1986 Atty Gen [Inf Opn] 1109 pertains to the enactment of …

Opinion 92-41

… the fire district in question is located on a narrow island in a town. You state that in the district "[t]here are … Corporation v State , 293 NY 634 at 639; People ex rel City of Olean v Western New York & Pennsylvania Traction Co. … to repair the "sidewalks" with the district. December 30, 1992 J. Stewart McLaughlin, Esq., Attorney Kismet Fire …

DiNapoli: LIRR On-Time Performance Falls Short

… LIRR delays and cancellations impacted an estimated 7.5 million riders and cost more than an estimated $60 … were canceled at the terminal before departing, terminated en route or were late arriving at their final destination. A … the most since 2010. Another 567 trains were terminated en route; Peak trains using Pennsylvania Station were almost …

English Language Learners Programs

… whether school districts are providing services to English Language Learners as required. The audit covered the period … achievement gap between students learning the English language and their English-proficient peers, as demonstrated … scores and lower graduation rates. 1 Ensuring that English Language Learners (ELLs)—students who, by reason of foreign …